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Jurnal Ekonomi Bisnis dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278364     EISSN : 28278372     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU): ISSN: 2827-8364 (cetak), ISSN: 2827-8372 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember. Jurnal Ekonomi Bisnis dan Akuntansi memiliki fokus dan ruang lingkup yang terdiri dari: Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 376 Documents
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PENGARUH KEPEMIMPINAN DEMOKRATIS DAN KOMUNIKASI TERHADAP KINERJA PADA KANTOR KESATUAN BANGSA DAN POLITIK KOTA SIBOLGA
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.860

Abstract

This study aims to determine whether there is an influence of democratic leadership and communication on performance in national unity and politics in the city of Sibolga. The type of research used in this research is descriptive quantitative. The sample in this study were employees at the Office of National Unity and Politics in the City of Sibolga with a total of 32 respondents distributing questionnaires. Based on the results of the study, it showed that there was a positive relationship between democratic leadership and performance at the Office of National Unity and Politics in the City of Sibolga, which was 0.093, while communication with employee performance was 0.123 so that when interpreted on a value scale it could be categorized as sufficient and good. The regression equation obtained is Y = 39.446 + 0.037X1 + 0.161X2 which shows leadership and communication on performance. The t test shows that the proposed hypothesis is rejected, where t count is -0.111 <2.04227 which means that employee performance will decrease by the regression coefficient (0.100) if the democratic leadership variable is added to one unit and other variables are considered constant. While communication has a significant effect on employee performance where t count < t table, namely -0.111 <2.04227. While the coefficient of determination is known that free-control democratic leadership only plays a role of 0.100% of the performance at the Office of National Unity and Politics in Sibolga City and the rest is influenced by factors not examined.
ANALISIS PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH, DAN BIAYA TRANSAKSI TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH PERIODE 2018-2021
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i2.863

Abstract

Researchers conducting this research are aiming to analyze the influence of financing that dominates BPRS, namely Murabahah and Musyarakah, as well as transaction costs incurred on BPRS Profitability. Islamic Rural Banks are Islamic Banks which in their activities do not provide services in payment traffic. BPRS prioritizes providing financing to micro, small and medium enterprises. Broadly speaking, BPRS is a bank that adheres to sharia principles and does not provide services in payment activity traffic. This type of bank, such as a BPRS, is different from rural banks (BPR), which were first known to customers in Indonesia. This research is a quantitative research using secondary data. The data collection method used is the study of literature and documentation. The research data is taken from monthly Islamic banking statistical reports for 2018 - 2021 which can be accessed through the official websites of the Financial Services Authority and Bank Indonesia. This research method is using Descriptive Statistics, Classical Assumption Test (multicollinearity, heteroscedasticity, normality, and autocorrelation), Multiple Linear Regression Analysis, and Hypothesis Testing. With the help of IBM SPSS Statistics Version 22 software. The estimation results show that Murabahah, Musyarakah, and Transaction Cost financing have a significant effect on profitability (ROA), but NPF does not have a significant effect on profitability (ROA) of Bank Rakyat Syariah Financing Banks.
Pengaruh Profitabilitas Dan Karakteristik Good Corporate Governance (GCG) Terhadap Pengungkapan Corporate Social Responsibility (CSR)
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.879

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh profitabilitas dan karakteristik good corporate governance (GCG) terhadap pengungkapan corporate social responsibility (CSR). Sampel dalam penelitian ini adalah perusahaan pertambangan sub sektor minyak mentah, gas bumi, logam dan mineral yang terdaftar di BEI dengan rentang tahun 2019-2021. Populasi penelitian ini sebanyak 22 perusahaan sub sektor minyak mentah, gas bumi, logam dan mineral yang terdaftar di BEI dengan rentang tahun 2019-2021. Metode pengambilan sampel menggunakan metode purposive sampling. Sumber data penelitian ini diperoleh dari data sekunder yakni berupa laporan tahunan antara periode 2019-2021 di Bursa Efek Indonesia (BEI). Teknik analisis data dalam penelitian ini menggunakan aplikasi program Partial Least Square (PLS) dengan metode pengujian outer model, inner model dan path analisys. Berdasarkan hasil pengujian hipotesis pada profitabilitas besarnya koefisien parameter atau nilai orginal sampel (O) adalah -0.648 dengan nilai t-statistic 6.458 > 1.96 dan p-values adalah 0.000 dibawah 0.05 dari nilai signifikansi. Maka hal ini menunjukkan bahwa H1 pada penelitian ini diterima karena profitabilitas berpengaruh negatif dan signifikan terhadap pengungkapan corporate social responsibility (CSR). Sedangkan karakteristik good corporate governance (GCG) besarnya koefisien parameter atau nilai original sampel (O) adalah 0.386 dengan nilai t-statistic 2.809 > 1.96 dan p-values adalah 0.005 dibawah 0.05 dari nilai signifikansi. Hal ini menunjukkan bahwa H2 pada penelitian ini diterima karena karakteristik good corporate governance (GCG) berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibility (CSR).
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PENJUALAN BATIK SAAT MASA PANDEMI COVID 19 DI KOTA KLATEN
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.882

Abstract

This study aims to look at the decline in economic activity in terms of sales due to the corona virus (COVID-19). with the aim of seeing the sales made by the fashion industry, especially in the sale of batik in Klaten City. Many SME business actors experience a decrease in profit or sales turnover. This is because the government enforces social distancing, so offline sales are very limited. This research on the effect of Covid-19 on the sale of batik uses a quantitative method, which is based on numbers using statistical tools. Respondents from this study amounted to 31 respondents in the Klaten area. Capital states if there is no influence between capital and sales. Quality negatively affects sales. Competition has a positive effect on sales. Promotion in this study has no impact on sales. The results of this study indicate that not all variables have a significant influence on Batik sales in the city of Klaten. . It can be said if Capital, Quality, Promotion have no effect on the sale of a product owned by the company / SME. While the competition variable has an effect on sales.
NIM SEBAGAI VARIABEL INTERVENING PENGARUH BOPO TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2021)
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.889

Abstract

Perbankan memiliki peranan yang sangat penting dalam menunjang perekonomian Negara, hampir setiap dari aspek kehidupan selalu berhubungan dengan jasa perbankan, jasa perbankan mampu membantu pembangunan negara karena sesuai dengan fungsingya sebagai lembaga Intermediasi yaitu penghubung antara pihak yang membutuhkan dana. Penelitian ini bertujuan untuk mengetahui Pengaruh Biaya Operasional Dan Pendapatan Operasional (BOPO) Terhadap Return On Asset dengan Net Interest Margin Sebagai Variabel Intervening (Studi pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2017-2021). Sampel yang diperoleh sebanyak 100 data sampel dari 20 perusahaan perbankan selama tahun 2017-2021yang dipilih menggunakan metode purposive sampling. Teknik analisis data menggunakan uji statistik deskriptif, uji asumsi klasik (uji normalitas, uji heteroskedastisitas, uji multikolinieritas, uji autokorelasi), uji regresi berganda dan uji hipotesis (uji t, uji R2, Path Analisys dengan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukkan bahwa, BOPO berpengaruh negative terhadap ROA dan juga terhadap NIM, selain itu terdapat pengaruh BOPO terhadap ROA dengan NIM sebagai variable intervening pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2017-2021. Penelitian ini juga menunjukkan bahwa data berdistribusi normal, tidak terjadi heteroskedastisitas, tidak terjadi multikolineritas dan autokorelasi.
PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.890

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi, biaya promosi, dan volume penjualan terhadap laba bersih perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Sampel yang digunakan pada penelitian ini sebanyak 14 perusahaan, dimana metode pengambilan sampel menggunakan metode purpose sampling. Sumber data diperoleh dari data sekunder Annual report masing-masing perusahaan yang dipublish melalui laman web www.idx.co.id. Teknik analisis data pada penelitian ini mengunakan aplikasi program SPSS Versi 22.0 dengan berbagai macam uji yaitu uji regresi linear berganda, uji asumsi klasik serta uji hipotesis secara parsial (uji t) dan secara simultan (uji f). Berdasarkan hasil pengujian hipotesis menunjukan bahwa secara parsial biaya produksi tidak berpengaruh signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. sebesar 0,934>0,05 dan nilai thitung -0,083<2,024 ttabel yang berarti bahwa H1 ditolak. Biaya promosi secara parsial juga tidak berpengaruh signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. 0,490>0,05 dan nilai thitung < ttabel = -0,697>2,024 yang berarti bahwa H2 ditolak. Untuk variabel volume penjualan, hasil analisis data menunjukan adanya pengaruh yang signifikan antara volume dengan laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. 0,001<0,05 dan nilai thitung > ttabel = 3,514>2,024 maka dapat disimpulkan bahwa H3 diterima. Untuk hasil analisis data secara simultan biaya produksi, biaya promosi dan volume penjualan berpengaruh positif signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji f dimana fhitung (23,195)>ftabel (3,24) dan nilai signifikan (0,000)<(0,05) maka dapat disimpulkan bahwa H4 diterima.
EFEKTIVITAS PENGELOLAAN PIUTANG UNTUK MENINGKATKAN LABA PADA CV. GARUDA PERKASA HONDA MOTOR SIBOLGA
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.892

Abstract

This research takes the title of the Effectiveness of Receivables Management to Increase Company Profits. The need to look for cash and credit sales on the influence of receivables that generate profits in the company. The aim of the research is to know the accounts receivable management policy implemented by the company as well as to know the effective management of accounts receivable and to find out what are the obstacles faced by companies in managing receivables. The type of research used is descriptive research with a case study approach. This research takes place at CV. Garuda Mighty Honda Motor Sibolga. which is on Jalan R. Junjungan Lubis No. 1-3 Sibolga City District. Data collection techniques are carried out by collecting methods through interviews and documentation. Analysis of the data used in this study by performing calculations in accordance with the existing problems. The results showed that the company's credit sales have increased significantly in the last five years, and the collection of accounts receivable has accelerated so that the collection results can be rotated by the company according to needs. . The existence of effective accounts receivable management is able to make the company earn more profits from year to year. Suggestions are that the company is expected to be better at collecting receivables and management is expected to be able to provide discounts on credit sales. Discounts that can be given by the company are in the form of installment discounts if the customer pays off sooner than the time period agreed by both parties. In addition, it is hoped that the results of the research will serve as a guideline for further researchers to develop this research to develop the results of the problems that have been discussed.
PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PELABUHAN INDONESIA (Persero) CABANG SIBOLGA
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.904

Abstract

Pelabuhan Indonesia (Persero) Sibolga Branch is one of the companies engaged in port services. As a Persero, the shareholder is in the hands of the Government, in this case represented by the Minister of Finance of the Republic of Indonesia. This study aims to determine the influence of organizational culture and work environment on employee performance at PT. Pelabuhan Indonesia (Persero) Sibolga Branch. This type of research is research that analyzes causal relationships (influence) between variables in research. The approach used in this research is a quantitative approach. The population is employees . PT. Pelabuhan Indonesia (Persero) Sibolga Branch with a total of 47 employees, namely 11 organic employees and 36 non-organic employees. The data collection technique used was a questionnaire. From the SPSS processing results, it was obtained that there was a relationship between Organizational Culture (X1) and Employee Performance of 0.617 and a relationship between Work Environment (X2) and Employee Performance of 0.684. It is known that there is a positive relationship and the intended category is sufficient. From the results of the coefficient of discrimination obtained by 0.494, this means that what occurs in the variation of the dependent variable (Employee Performance) of 49.9% is determined by the independent variable Organizational Culture (X1) and Work Environment (X2). The results show that the influence of organizational culture on employee performance is not significant, while the work environment variables have a significant effect, and the influence of organizational culture and work environment on employee performance has a significant effect on employee performance at PT. Pelabuhan Indonesia (Persero) Sibolga Branch.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KOTA SIBOLGA
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.920

Abstract

The sample in this study is the employees who are in the Dinas Pengendalian Penduduk dan Keluarga Berencana Kota Sibolga.The method used in this research is descriptive kuntitatif method by conducting multiple linear regression analysis test. This research is done by quantitative method. Data collection techniques used were questionnaires. Data analysis techniques used in this study is multiple linear regression using SPSS version 25 for windows. Style Leadership and Motivation simultaneously affect the performance of employees. Leadership style partially significant effect on employee performance, Motivation partially also have a significant effect on employee performance. Furthermore, the variable that has the most significant influence is the Leadership Style
Realisasi Pembiayaan Pemilikan Rumah Subsidi berdasarkan Prinsip Perbankan Syariah
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1228

Abstract

Bank Sulselbar is a bank owned by the regional government of South Sulawesi and West Sulawesi. Apart from being part of a BUMN that supports local government programs, it is also a regional autonomy tool that helps the regional economy. One of the missions carried out by Bank Sulselbar is as a Regional Development Bank that can provide support for regional development and support business development. One type of credit that is still in demand and needed by the community is KPR (House Ownership Credit). Mortgages by banks are further divided into two types, namely subsidized mortgages and non-subsidized mortgages. As a financial institution, the role of the Bank in the economy is very dominant. Therefore, this research will focus on: (1) Mechanisms of financing subsidized housing ownership at Bank Sulselbar sharia services Parepare Branch. (2) Islamic economic analysis of the mechanism for financing subsidized housing ownership at Bank Sulselbar sharia services Parepare Branch. In this study, the authors made direct observations of the object to be studied by seeing firsthand how the financing process for the financing mechanism for subsidized housing at the Bank Sulselbar sharia services Parepare Branch and the author will conduct direct interviews with employees of the Parepare Branch Sulselbar Bank. The results of the study show that the mechanism for financing mortgages at Bank Sulselbar Parepare branch is customer determination, analysis stages and the use of contracts which must also be in accordance with syar'i without violating the value of justice. Islamic Economic Analysis of the Mechanism of Financing for Subsidized Home Ownership at the Parepare Branch of Sulselbar Sharia Bank that if based on Q.S Al-Maidah, the murabahah mortgage financing carried out by the Parepare Branch of SulselBar Bank has carried out mutual assistance activities. Mutual assistance activities by helping to realize the customer's desire to be able to own a house even though the income is low

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